ACME Ice Cream

CONFIDENTIAL
Acme Ice Cream LLC

High quality handmade goodness
Business Plan
January 2014
John Doe
312 Blue Valley Street
Wilmington, DE 19801US
888-888-8888
John.Doe@gmail.com
http://www.acmeicecream.com
ACME ICE CREAM LLC i
Table of Contents
Executive Summary ............................................................................................ 1
Summary .............................................................................................................................................. 1
Management Team .............................................................................................................................. 1
Products and Services .......................................................................................................................... 2
Customers ............................................................................................................................................ 2
Financial Forecast ................................................................................................................................ 2
Required Funds .................................................................................................................................... 2
Company and Financing ...................................................................................... 4

Company Overview .............................................................................................................................. 4
Management Team .............................................................................................................................. 4
Required Funds .................................................................................................................................... 5
Exit Strategy ......................................................................................................................................... 6
Mission Statement ............................................................................................................................... 6
Company History.................................................................................................................................. 6
Locations and Facilities ........................................................................................................................ 6
Products and Services ......................................................................................... 8

Products and Services .......................................................................................................................... 8
Competitors ......................................................................................................................................... 8
Sourcing and Fulfillment ...................................................................................................................... 9
Technology ........................................................................................................................................... 9
Intellectual Property .......................................................................................................................... 10
Future Products and Services ............................................................................................................ 10
Customers......................................................................................................... 11
Market Overview ............................................................................................................................... 11
Market Needs .................................................................................................................................... 11
Market Trends.................................................................................................................................... 12
Market Growth .................................................................................................................................. 12
CONFIDENTIAL - This document is strictly confidential and the information and ideas shared within the business plan are not to
be re-distributed, shared, or copied without written consent of the owner.
ACME ICE CREAM LLC ii
Industry Analysis ................................................................................................................................ 13

Key Customers ................................................................................................................................... 14
Marketing and Sales ......................................................................................... 15

Overview ............................................................................................................................................ 15
Positioning ......................................................................................................................................... 15
Pricing ................................................................................................................................................ 15
Promotion .......................................................................................................................................... 16
Distribution ........................................................................................................................................ 17
Strategy and Implementation ........................................................................... 18

Milestones.......................................................................................................................................... 18
SWOT Analysis ................................................................................................................................... 18
Competitive Edge ............................................................................................................................... 19
Strategic Alliances .............................................................................................................................. 19
Financial Plan .................................................................................................... 21

Sales Forecast .................................................................................................................................... 21
Personnel Plan ................................................................................................................................... 22
Budget ................................................................................................................................................ 23
Cash Flow Assumptions ..................................................................................................................... 24
Loans and Investments ...................................................................................................................... 25
Starting Balances................................................................................................................................ 25
Historical Financials ........................................................................................................................... 26
Key Metrics for Success ..................................................................................................................... 26
Financial Statements......................................................................................... 27
Profit and Loss Statement Table ........................................................................................................ 27
Balance Sheet Table ........................................................................................................................... 29
Cash Flow Statement Table ............................................................................................................... 30
Financial Ratio Table .......................................................................................................................... 32
Appendix .......................................................................................................... 34
ACME ICE CREAM LLC iii
Sales Forecast .................................................................................................................................... 34

Personnel Plan ................................................................................................................................... 39
Budget ................................................................................................................................................ 41
Loans and Investments ...................................................................................................................... 47
Profit and Loss Statement .................................................................................................................. 48
Balance Sheet..................................................................................................................................... 54
Cash Flow Statement ......................................................................................................................... 59
Glossary ............................................................................................................ 65
ACME ICE CREAM LLC 1
Executive Summary
Summary
Acme Ice Cream LLC will offer customers in
downtown Wilmington a variety of artisan ice
creams, frozen yogurt, and drinks. It is an ice
cream store designed to stand out as a healthy
lifestyle brand with homemade ice cream using
locally sourced ingredients, as well as
establishing itself as a comfortable environment
for people to relax and enjoy. It plans on creating
a homey yet technologically-advanced space with
the option of using tablet menus at each table to
place orders as well as boasting exceptional
customer service.
By creating a one-of-a-kind ice cream store,

Acme Ice Cream plans to attract the young
professional working in the downtown
Wilmington area, as well as teenagers and local families with children.
The purpose of this business plan is to raise $200,000 for the development and expansion of a ice
cream store (Acme Ice Cream LLC) in downtown Wilmington, DE. The investment will help the
company build out its flagship retail location in downtown Wilmington and provide working capital
for the first six months of operations.
Management Team
Acme Ice Cream will be owned by two partners, John Doe and Jane Doe. John has a strong
background in marketing and the food industry, with previous experience working at Ben & Jerry's
and Proctor and Gamble. Jane Doe brings 10 years of managerial expertise after working in
multinational hospitality firms, including Marriott International and Starwood's Group Ltd.
In addition to the two owners, Acme Ice Cream will have an advisory board consisting of two
members, Peter Smith and Jessica Peters. Peter Smith has over 30 years of experience in the fast
food industry and Jessica Peters is the current CFO of West Technologies Limited with more than 20
years experience in finance and accounting.
Products and Services

The company will sell three products: specialty ice cream, frozen yogurt, and a beverage selection
dependent on the season. The first two products, ice cream and frozen yogurt, will be the signature
product sold by the cup or cone. There will be regular flavors available, with plans to add in limited
seasonal flavors. All the products will be hand-made with locally sourced, organic ingredients and
will be promoted as a healthy lifestyle brand.
Customers
Acme Ice Cream will target three customer segments: young professionals, families, and teenagers.
The location of the store in downtown area of Wilmington, DE is a prime spot for both working
professionals looking for a treat, as well as local residents. The company will utilize storefront
promotions and Internet marketing to get the word out, with an emphasis on social media
marketing to encourage positive word of mouth.
Financial Forecast
The company expects to generate at least $700,000 in annual sales by the end of the first year of
operations with a gross margin of 23%. The company will incur higher expenses for startup costs
for the first year but the company expects to turn a profit within the second year of operation with
steadily increasing sales and growing customer base.
Required Funds
The company is seeking to raise $200,000 from an investor. This business plan assumes the
investor will receive 20% equity in the company, with John Doe retaining 80% ownership. The
financing will be used to secure the lease on the company's flagship store and working capital for
the first six months of operations. The company has an aggressive expansion plan to acquire
significant market share and grow its product offering beyond retail operations.
Company and Financing

Company Overview
Acme Ice Cream LLC is a single member limited liability company incorporated in the state of
Delaware. It was incorporated Jan 1, 2013 and is currently located at 312 Blue Valley Street,
Wilmington, DE. The planned store location is situated at 10 Main Street, Wilmington, Delaware.
The company was originally conceived in March 2012 when founder and CEO, John Doe, came up
with the idea that a locally sourced, artisanal ice cream shop was sorely lacking in downtown
Wilmington, DE.
Management Team
John Doe, Founder and CEO
Prior to founding Acme Ice Cream LLC, John Doe was
Regional Manager of Ben & Jerry's Northeast Region,
where he was responsible for managing all aspects of
operations for over 50 retail locations. Prior to Ben &
Jerry's, John Doe held multiple positions at Proctor and
Gamble, spanning supply chain management and
sourcing/fulfillment. John Doe holds a B.S. in Marketing
from George Washington University.
Jane Doe, COO

Jane Doe has held managerial positions at several
multinational hospitality firms, including Marriott
International and Starwood's Group Ltd. Jane Doe also has
significant experience in marketing, sales, operations and
customer service. She holds a B.S. in Accounting from
George Washington University.
Peter Smith, CFO

Peter has over 30 years of experience in the fast food
industry. He was the CEO of Restaurant EZ Solutions, a
holding company with over 100 McDonalds franchise
locations under management. He is the Chairman of the
Delaware Chamber of Commerce and two-time winner of
Wilmington, DE Entrepreneur of the Year. He holds a B.S.
in Physics from the University of Maryland and a MBA
from Florida State University.
Jessica Peters, CFA

Jessica Peters is the CFO of West Technologies Limited, an
accounting and technology firm located in Wilmington,
DE. She brings a wealth of knowledge in accounting,
finance, and business operations. Jessica holds a B.A. in
Accounting from the University of Pittsburgh and is a
licensed Accountant.
Required Funds
John Doe is seeking to raise $200,000 from an investor. The investor will receive a 20% equity
share in Acme Ice Cream LLC, with John Doe retaining 80% ownership. The investor shall not have
any active role in the day-to-day operations of the company, or have the power to bind the company
with any contract, agreement, promise or undertaking. Further details of the proposal will be
provided in the company’s operating agreement.
The investment capital will be used for the following:
 Startup expense of retail store

 Six month operating expense
 Marketing campaign to promote store launch
The investment will be required to meet the company’s first milestone, which is reaching positive
cash flow, by month 6 of operations. John Doe will also invest $50,000 during this investment
round.
The company is projected to generate $1.7 million in revenue by end of year 3, with a profit margin
of 35%. The company valuation by year 3 of operations, using comparable businesses in the local
region, is approximately $1.5M.
Exit Strategy
Distributions made to members of the company will be made annually, within 75 days of the end of
the year. Each member will receive their share on any profits over and above the following two
months’ operating expenses (Jan and Feb). This amount will be required to maintain operations and
generate revenues necessary to keep the company solvent. In the event of a loss, no profits will be
paid.
Assuming the venture is able to meet its financial projections, Mr. Doe intends to further expand to
more retail locations across the downtown Wilmington area. The eventual exit strategy would
entail packaging the entire chain of ice cream stores and selling them to a third party. There are
several holding companies in the region that have a history of acquiring success franchises with
revenue exceeding $3.5M. Based on our analysis, similarly typed businesses in this geographic area
could secure a valuation up to 3X EBITA.
Mission Statement
To provide the region’s most innovative ice creamery that emphasizes customer service, social
responsibility, and extremely high quality product as ingredients to its success.
Company History
John Doe first conceptualized Acme Ice Cream LLC in March 2012 when he realized there were no
local ice cream shops in downtown Wilmington that sourced from local vendors and provided a fun
and friendly atmosphere. Using his personal residence's kitchen as the first test kitchen, John Doe
started to tinker with recipes for the company's line of hand-made ice cream. Within a couple of
months Mr. Doe was able to complete his line of artisanal ice cream, including the signature flavor:
Madagascar dark chocolate. He shortly thereafter incorporated as Acme Ice Cream LLC and
recruited his wife, Jane Doe, to help him with the business.
Locations and Facilities
The company plans to rent a retail storefront in downtown Wilmington, DE located on 10 Main
Street. The facility is 1,200 square feet and is zoned for commercial use. It possesses the following:
 Restaurant-grade refrigerator and deep-freeze refrigerator

 Modern lighting and electrical system; fire suppression system
 Modern alarm system
 2 bathrooms
 Small office
 Loading zone with 3 parking spaces
 Remodeled in Feb 2012, featuring hardwood floors and painted walls
The company is able to secure the location with extremely favorable terms with a three year lease
with no price increases guaranteed for the duration of the lease.

The company plans to sell two
food products: ice cream, and for health
conscious consumers, frozen yogurt. All
products are hand-made and feature
locally sourced ingredients, including
organic whole milk cream and eggs from
Hudson Family Farms. Hudson Family
Farms is a local farm that provides top-
shelf dairy products to high-end
restaurants all across the Eastern United
States.
Specialty ingredients, such as Madagascar dark chocolate, are all certified organic as well. All
products are available by the scoop and can be purchased in a cup or cone. There are also plans to
produce seasonal products, such as pumpkin flavored ice cream during autumn.
Drinks would be an additional product offered depending on the season. Hot drinks will be offered
during the winter season, while during the summer ice cream shakes will be part of the treats
offered.
Competitors
The company's primary competitor is Ben & Jerry's, who has four franchises and one company-
owned store in the downtown Wilmington, DE area. They are the only competitor that provides
premium-priced ice cream in the area, and so dominate the market. The franchise model generates
significantly less profit, which will provide us with an advantage, as we will be able to beat them on
price. Their primary means of marketing are coupons distributed in the weekly locals paper and
reliance on their brand name recognition, which is bolstered by national-level marketing
campaigns.
We believe there is customer demand for hand-made, artisanal ice cream as that is a prominent
trend as consumers shy away from mass manufactured food products.
Indirect competitors include grocery stores, convenient stores, and casual-style restaurants.
However, there is no direct competitor making hand-made ice cream in interesting and exotic
flavors.
Sourcing and Fulfillment

The company plans to source majority of its raw ingredients with local suppliers. The overall cost
for this sourcing strategy is not higher than sourcing using a low-cost supplier method when
looking at ancillary costs. All suppliers critical to the company's operation have been vetted as
having been in business for at least five years, have excellent trading history and applicable
licenses, and reputable references. The company has negotiated net-30 terms with all suppliers. In
terms of capacity, the company’s suppliers have stated their ability to provide adequate materials
for the company to quadruple in size without an issue.
All products will be make-to-stock: each day’s supply will be modified based on forecasted demand.
Over time the company will be able to forecast with precision the amount quantity to produce on a
daily basis.
Technology
While the ice cream produced is hand-made, the company will utilize several technologies to
improve operational efficiency.
Customer relationship management software Ice cream machines

The company will import several professional-grade ice cream machines from Italy that can also
produce frozen yogurt. These machines will enable the company to produce a finer ice cream, at a
rate that is 20% faster than traditional ice cream machines.
The company will utilize proprietary customer relationship management software to track each
customer that purchases from the store, which will enable the company to re-market to those
customers and encourage word of mouth marketing.
Demand analysis software

The company will utilize proprietary demand analysis software, which will forecast how much raw
materials and inventory to keep on hand. As more data is collected, the software will improve its
accuracy and enable the company to optimize its inventory levels.
Tablet ordering software
The company will utilize an ordering system that will allow customers to place orders via tablet
devices at each table. Touch screens are an easy way of intuitively browsing the menu selection and
ordering. This will increase the order efficiency as well as have a novelty factor to increase
customer satisfaction. Customers will still have the option of ordering at the counter.
Intellectual Property
The company has filed for a patent related to its demand analysis software, which John Doe
developed and applied for prior to founding the company.
Inventor: John Doe

Applicant: John Doe
Application Number: US19930109867
Title: Demand analysis of dynamic inventory levels
Abstract: A technique for analyzing optimal inventory levels specifically for restaurant and food
service industry, which utilizes regression analysis on historical inventory consumption levels,
seasonality, and other environmental factors.
Future Products and Services

The company plans to use ice cream and frozen yogurt as a platform in which to launch derivative
products, based on the most popular flavors. Two-fold strategy includes:
Testing new flavors that are in season

For example, sriracha hot sauce is a hugely popular hot-sauce condiment that the company could
experiment with, at a much quicker pace then the national players. Once a flavor has proven itself
with customers, the company can quickly develop derivative products off that flavor platform.
Derivative products
There are a variety of derivate products the company will pursue, including:
 Sundaes
 Floats
 Cones
 Cups
 Various toppings
Customers
Market Overview
The total market for Acme Ice Cream LLC includes
all consumers in the Wilmington, DE area that
enjoy premium ice cream at least once a month.
The addressable market that the company is going
to target are consumers that prefer organic and
locally grown products and are willing to pay a
premium to support brands that promote these
values.
Conservatively, the total market is estimated to be

$10 million, with the addressable market to be $2
million. The total market size was calculated by
taking estimated annual revenue for one Ben &
Jerry’s franchise ($2 million) and multiplying by five (taking into account total number of Ben &
Jerry locations). We estimate taking 20% of the total market based on a survey conducted in Aug
2013 asking Wilmington consumers if they would be willing to pay a premium for organic and
artisanal food products, in which 20% of survey respondents answered yes.
Market Needs
The company's product line provides an ice cream experience not found in any other store in
Wilmington - local and organic, hand-made and seasonal premium ice cream. While ice cream shops
like this exist in larger cities such as Philadelphia, New York and Washington DC, they are sorely
missing in Wilmington. The collision of organic and premium is two hot trends that the company
will capitalize on.
Trend towards organic

The national trend towards organic alternatives is also one that is well documented. Total U.S.
organic sales, including food and non-food products, were $28.682 billion in 2010, up 9.7 percent
from 2009. (Source: Compass Natural)
Trend towards premium

Premium ice cream, which tends to have lower amount of aeration and higher fat content than
regular ice cream, is the most popular product with consumers according to a recent survey of U.S.
ice cream manufacturers. In the survey, 79.3 percent cited premium ice cream as the most popular
product made. (Source: IDFA ice cream company survey, 2012)
Market Trends
The trend to go organic and avoid “big-agriculture” is a national phenomenon as seen with the
meteoric success of national chains such a Chipotles, which emphasizes the quality of their
ingredients. Recent studies have shown that the fastest growing segment in the casual restaurant
industry is companies that emphasize healthy food options.
At the local level, the downtown Wilmington, DE area has seen significant gentrification as the
number of young professionals and families that have moved in have grown exponentially over the
past 10 years. This demographic, defined as Urban Achievers (U2 31) on the PRIZM segmentation
system, have large disposable incomes ($55,000 and above), are well educated (70% with
Bachelors Degree or higher), and are interested in maintaining healthy lifestyles (more likely to
drive a Prius then a Hummer).
At the customer and product level, consumers of premium ice cream are not price sensitive and
have been proven to readily accept the higher price point associated with premium ice cream. We
do not expect this trend to end.
Market Growth
There are currently five ice cream shops in downtown Wilmington. Three years ago there were only
two. With each ice cream location generating approximately $2 million in annual sales, we can
forecast the market growth over the past years to be 300%.
Furthermore, using data collected from Ben & Jerry’s franchise prospectus, we can also see same
store sales for the Wilmington area growing over the past five years.
Using data from the Department of Labor, there has also been a net increase in the number of jobs
in the area. This is also encouraging and provides further validation that the market for premium
ice cream is growing.
Industry Analysis
The ice cream industry is a $10 Billion industry in the United States.
NAICS classification: 7334455: Ice cream, soft drink and soda fountain stands.
Threat of new entrants:

The threat of new entrants are relatively low given the upfront costs associated with a retail
restaurant operation, coupled with the R&D required to develop a line of ice cream flavors.
Furthermore, prime real estate location for such a operation are limited, which in itself is a
significant barrier to entry.
Bargaining power of suppliers:

There are adequate suppliers of the company’s required raw products that over time, we expect to
improve margins as volume increases. Further, we have developed strong relationships with our
suppliers through long-standing business partnerships forged by the founder and CEO, as well as
through the company’s advisory board.
Bargaining power of buyers:

There is a relatively large base of ice cream consumers that the company should not witness any
downward pricing pressure from buyers. In addition, premium ice cream has traditionally
commanded a high price point that consumers are accustomed to.
Availability of substitutes
While there is other ice cream shops around Wilmington, none currently offer the unique product
features we are planning on offering. We hope that this unique selling proposition will be a strong
enough incentive for us to retain customer loyalty.
Competitive rivalry
We anticipate that competitors will eventually mimic our product offering and branding, which will
increase competition. In addition, there is a limit to the growth in the overall market as
Wilmington’s gentrification is slowing down. However, we hope that by establishing ourselves as
the original and first organic, hand-made ice cream shop, that we will carve out defensive market
share.
Key Customers
Acme Ice Cream has three customer segments to which they will target their products.
Families: One key customer segment is families, in particular young parents who want to bring
their children to the store. For this segment, the average order value will not only be higher, but the
frequency in which they will return will also be higher. By promoting an organic alternative, the
company hopes to secure loyal parents and their children.
Teenagers: Historically teenagers comprise a large customer segment for ice cream shops.
Conveniently located in a downtown location with a high school within a 10-minute walk, Acme Ice
Cream will be in a prime spot for teenagers who want to grab a snack or to hang out after school.
Working professionals: The high density of companies in downtown Wilmington area allows
Acme Ice Cream to be easily accessible to working professionals who are looking for a treat on their
lunch break or after work. Acme Ice Cream will also be open to holding company gathering or
events.
Marketing and Sales

Overview
Acme Ice Cream LLC will market its line of organic, artisanal ice cream and frozen yogurt through
social media and word of mouth marketing. It will price its products comparable to its nearby
competitors, while providing smaller portions in order to maintain profitability. It may seek to
distribute its products through wholesale channels if brand recognition and consumer demand
warrants such expansion.
Positioning
Acme Ice Cream will offer a differentiated product offering, promoting itself as the first and only
organic, hand-made ice cream shop. By producing out of the ordinary ice cream flavors such as
Madagascar chocolate, we aim to target the growing population of savvy consumers that have
moved into the downtown Wilmington, DE area.
As a purveyor of premium ice cream, we do not expect a higher price point to be an issue.
Furthermore, we will bolster the company’s brand as a lifestyle choice – helping consumers to
identify with our positioning as an organic, healthy, modern and sophisticated offering.
Pricing
Acme Ice Cream LLC has determined that its target consumer is only moderately price sensitive and
therefore, would be willing to pay a premium for quality. Therefore, the company's pricing strategy
is to offer a premium product at a premium price-point.
Compared to other rival stores in Wilmington, the company's price for a scoop of ice cream will be
competitive. If looking at comparable pricing from a unit price perspective, however, the company
will be approximately 10% higher. In other words, the company's scoop of ice cream will be smaller
than its competitors but come in at the same price point. This is to help recoup the higher costs
associated with higher raw ingredient costs.
There will be two pricing variations:
 Retail: full, retail price of products

 Discounted: from time to time the company will offer discounts in order to boost sales,
which may include up to 50% off the retail price. Running daily deal offers (i.e.; Groupon)
and “Buy 1, Get 1 Free” offers will include the maximum 50% off retail.
Promotion
Internet marketing
The objective is to obtain enough new customers to generate positive word of mouth through social
media, with emphasis on the company’s Facebook, Twitter, Pinterest, Youtube and Tumbler
profiles. The company believes that social media will be critical to the success of its customer
acquisition strategy, as each incremental gain in social media will increase overall profitability.
Development of a company website will compliment the overall Internet marketing strategy.
The company will also utilize paid Internet marketing channels, including Google Adwords,
Groupon and LivingSocial. As these campaigns can be very expensive, the company will take a
cautious approach towards these campaigns.
Lastly, the company will place heavy emphasis on mobile marketing through the use of QR codes to
administer coupons, social media check-ins to claim discounts, and free wifi to encourage more
mobile device usage.
Traditional media
The company will initiate several local marketing campaigns to get the word out, including one big
launch campaign on local radio station 99.5 FM, where we will purchase several slots throughout
launch week offering buy 1 scoop get 1 scoop free campaign. Each month we will also launch
different campaigns, such as Kids under 12 get a free scoop day.
Print advertising such as flyers will also be used to be distributed to the local school and businesses
in the area to promote the store's grand opening and special events.
In addition, the company will entice walk-in business through the strategic placement of an Ice
Cream Mascot shaped as a huge ice cream cone. This will entice children as well as tourists who
would like to get their picture taken with the lively and comical mascot.
Distribution
The current focus is on delivering an exceptionally well in-store experience for the consumer,
which serves as the only distribution point. Future expansion includes selective distribution
through restaurants in the area in order to maintain high quality, as all products are hand-made. In
addition, the company has explored distributing its product through its suppliers, with Hudson
Valley Farms providing a verbal agreement to run a test campaign. By maintaining limited
quantities available for distribution, we can ensure the brand retains its exclusivity and quality.
Strategy and Implementation

Milestones
Opening the first store location
Completion Date: Year 0, Month 1
Securing, furnishing and preparing the company’s first retail location is the first milestone for the
company. We anticipate accomplishing this milestone within the first month of operation.
Achieving positive cash flow

Within month six of operations the company expects to attain positive cash flow from operations.
Achieving break even

Within year two of operations, the company expects to reach break even.
SWOT Analysis
Competitive Edge
The company plans to compete on several vectors:
Differentiation:
We will be the only player in town providing stand-out flavors and organic ingredients. We will also
be the only store with touch screen menus and ordering system. More than just an ice cream shop,
Acme Ice Cream will represent a life style choice that resonates with the new urbanites inhabiting
Wilmington.
Innovation:
By using a platform strategy, we will quickly produce derivative products based off the most
popular flavors. This will allow us to capitalize on new flavor trends before our competitors and
monetize more effectively.
Operational efficiency:
By utilizing patent-pending technology we will be able to optimize our supply chain, achieving
parity with the national and regional players while maintaining the advantages of a small and
nimble operation.
Strategic Alliances
The company has extremely strong relationships with local suppliers, including Hudson Valley
Farms and Picante and Sons. The founder and CEO, John Doe, has worked with these suppliers for
over a decade. These alliances provide the company with preferential pricing and assurances of
product quality and consistency.
The company’s advisory board is made up of local business leaders that have significant influence,
both with local businesses (including competitors), as well as the local and state government.
Financial Plan
Sales Forecast
Sales Forecast Table
2014 2015 2016
Unit Sales
Ice Cream 95,000 125,000 191,000
Frozen Yogurt 13,350 13,350 14,800
Beverages 12,000 12,000 12,000
Price Per Unit
Ice Cream $6 $6 $6
Frozen Yogurt $9 $9 $10
Beverages $3 $3 $3
Sales
Ice Cream $617,500 $812,500 $1,241,500
Frozen Yogurt $120,150 $127,150 $148,000
Beverages $36,000 $36,000 $36,000
Total Sales $773,650 $975,650 $1,425,500
Direct Cost Per Unit
Ice Cream $5 $5 $4
Beverages $1 $1 $1
Direct Cost
Ice Cream $475,000 $625,000 $764,000
Frozen Yogurt $100,125 $100,125 $111,000
Beverages $21,000 $21,000 $21,000
Total Direct Cost $596,125 $746,125 $896,000
Gross Profit $177,525 $229,525 $529,500
Gross Profit % 23% 24% 37%
Sales by Month
Personnel Plan
Personnel Table
2014 2015 2016
CEO $40,000 $40,000 $40,000
Full-time Employee 1 $30,000 $31,500 $33,000
Full-time Employee 3 $0 $35,000 $36,750
Total $100,000 $138,000 $142,750
Budget
Budget Table
2014 2015 2016
Expenses
Salary $100,000 $138,000 $142,750
Employee Related Expenses $20,000 $27,600 $28,550
Lease Payments $60,000 $60,000 $60,000
Supplies $2,400 $2,400 $2,400
Utilities $5,400 $5,400 $5,400
Advertising $11,300 $11,300 $24,000
Local Radio Station Marketing Campaign $35,000 $0 $0
Professional Fees $3,000 $0 $0
Improvements & Construction $60,000 $0 $0
Customer Relationship Management Software $3,000 $0 $0
Demand Analysis Software $2,000 $0 $0
Tablet Ordering System $2,500 $0 $0
Insurance $4,200 $4,200 $4,200
Total Expenses $308,800 $248,900 $267,300
Long-term Assets
Total Long-term Assets $0 $0 $0
Other Current Assets
Total Other Current Assets $0 $0 $0
Dividends and Distributions
Total Dividends and Distributions $0 $0 $0
Expenses by Month
Cash Flow Assumptions

Cash Flow Assumptions Table
Cash Inflow
% of Sales on Credit 40%
30 days
Cash Outflow
% of Purchases on Credit 50 %
Avg Payment Period (Days) 60 days
Inventory
Months to Keep on Hand 1
Minimum Inventory Purchase 5000
Loans and Investments

Loans and Investments Table
2014 2015 2016
Investment (John Doe) $50,000 $0 $0
Investment (Outside Investor) $200,000 $0 $0
Total Amount Received $250,000 $0 $0
Starting Balances
Sales
Sales Last Month $0
Sales 2 Months Ago $0
Assets
Cash $0
Accounts Receivable $0
Inventory $0
Other Current Assets $0
Long-Term Assets $0
Accumulated Depreciation $0
Liabilities
Accounts Payable $0
Sales Taxes Payable $0
Capital
Paid-in Capital $0
Retained Earnings $0
Historical Financials
Key Metrics for Success
Financial Statements
Profit and Loss Statement Table
2014 2015 2016
Revenue $773,650 $975,650 $1,425,500
Direct Cost $596,125 $746,125 $896,000
Gross Profit $177,525 $229,525 $529,500
Operating Expenses
Salary $100,000 $138,000 $142,750
Rent Expense $60,000 $60,000 $60,000
Office Supplies $2,400 $2,400 $2,400
Utilities $5,400 $5,400 $5,400
Advertising and Promotion $46,300 $11,300 $24,000
Repairs and Maintenance $60,000 $0 $0
Computer and Internet Expense $7,500 $0 $0
Insurance Expense $4,200 $4,200 $4,200
Expensed Portion of Other Current Assets $0 $0 $0
Depreciation and Amortization $0 $0 $0
Total Operating Expenses $308,800 $248,900 $267,300
Operating Income $(131,275) $(19,375) $262,200
Other Expenses (& Other Income)
Loss (or Gain) on Sale of Asset $0 $0 $0
Interest Expense $0 $0 $0
Total Other Expenses (& Other Income) $0 $0 $0
Income Before Income Tax $(131,275) $(19,375) $262,200
Income Taxes $0 $0 $0
Net Income $(131,275) $(19,375) $262,200
Net Income / Sales (-17%) (-2%) 18%
Gross Margin by Year
Net Profit (or Loss) by Year
Balance Sheet Table

As of Period's End Starting Balances 2014 2015 2016
Cash $0 $101,375 $81,625 $317,350
Accounts Receivable $0 $25,600 $28,600 $44,200
Inventory $0 $32,750 $32,500 $69,250
Other Current Assets $0 $0 $0 $0
Total Current Assets $0 $159,725 $142,725 $430,800
Long-Term Assets $0 $0 $0 $0
Accumulated Depreciation $0 $0 $0 $0
Total Long Term Assets $0 $0 $0 $0
TOTAL ASSETS $0 $159,725 $142,725 $430,800
Accounts Payable $0 $41,000 $43,375 $69,250
Sales Taxes Payable $0 $0 $0 $0
Short-Term Debt $0 $0 $0 $0
Total Current Liabilities $0 $41,000 $43,375 $69,250
Long-Term Debt $0 $0 $0 $0
TOTAL LIABILITIES $0 $41,000 $43,375 $69,250
Paid-in Capital $0 $250,000 $250,000 $250,000
Retained Earnings $0 $0 $(131,275) $(150,650)
Profit and Loss - Current Period $0 $(131,275) $(19,375) $262,200
TOTAL OWNER'S EQUITY $0 $118,725 $99,350 $361,550
TOTAL LIABILITIES & EQUITY $0 $159,725 $142,725 $430,800
Cash Flow Statement Table

2014 2015 2016
OPERATING ACTIVITIES
Net Income $(131,275) $(19,375) $262,200
Gain or Loss on Disposal of Asset $0 $0 $0
Change in Accounts Receivable $(25,600) $(3,000) $(15,600)
Change in Inventory $(32,750) $250 $(36,750)
Change in Accounts Payable $41,000 $2,375 $25,875
Change in Sales Taxes Payable $0 $0 $0
Change in Other Current Assets $0 $0 $0
Net Cash from Operating Activities $(148,625) $(19,750) $235,725
INVESTING & FINANCING ACTIVITIES
Long-Term Assets Purchased or Sold $0 $0 $0
Investments and Contributions Received $250,000 $0 $0
Change in Short-Term Debt $0 $0 $0
Change in Long-Term Debt $0 $0 $0
Dividends and Distributions $0 $0 $0
Net Cash from Investing & Financing $250,000 $0 $0
Cash at Beginning of Period $0 $101,375 $81,625
Net Change in Cash $101,375 $(19,750) $235,725
Cash at End of Period $101,375 $81,625 $317,350
Cash Flow by Month
Cash Flow by Year
Financial Ratio Table

Projected
As of Period's End 2014 2015 2016
Liquidity Analysis
Net working capital $118,725 $99,350 $361,550
Current ratio 390% 329% 622%
Quick ratio 310% 254% 522%
Profitability Analysis
Gross profit margin 23% 24% 37%
Operating profit margin (-17%) (-2%) 18%
Net profit margin (-17%) (-2%) 18%
Debt Ratios
Debt to assets 26% 30% 16%
Debt to equity 35% 44% 19%
Investment Measures
ROI (-82%) (-14%) 61%
Appendix
Sales Forecast
Table (With Monthly Detail)
Year1 1'14 2'14 3'14 4'14 5'14 6'14 7'14 8'14 9'14 10'14 11'14 12'15
Units Sales
Ice Cream 3,000 3,000 3,000 4,500 9,000 10,000 12,500 12,000 10,000 10,000 10,000 8,000
Frozen Yogurt 800 800 850 900 1,500 1,500 1,500 1,500 1,000 1,000 1,000 1,000
Beverages 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Price Per Unit
Ice Cream $6 $6 $6 $6 $6 $6 $6 $6 $6 $6 $6 $6
Frozen Yogurt $9 $9 $9 $9 $9 $9 $9 $9 $9 $9 $9 $9
Beverages $3 $3 $3 $3 $3 $3 $3 $3 $3 $3 $3 $3
Sales
Ice Cream $19,500 $19,500 $19,500 $29,250 $58,500 $65,000 $81,250 $78,000 $65,000 $65,000 $65,000 $52,000
Frozen Yogurt $7,200 $7,200 $7,650 $8,100 $13,500 $13,500 $13,500 $13,500 $9,000 $9,000 $9,000 $9,000
Beverages $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Total Sales $29,700 $29,700 $30,150 $40,350 $75,000 $81,500 $97,750 $94,500 $77,000 $77,000 $77,000 $64,000
CONFIDENTIAL - This document is strictly confidential and the information and ideas shared within the business plan are not to be re-distributed, shared, or copied without
written consent of the owner.
Ice Cream $5 $5 $5 $5 $5 $5 $5 $5 $5 $5 $5 $5
Frozen Yogurt $7 $7 $7 $7 $7 $7 $7 $7 $7 $7 $7 $7
Beverages $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1
Direct Cost
Ice Cream $15,000 $15,000 $15,000 $22,500 $45,000 $50,000 $62,500 $60,000 $50,000 $50,000 $50,000 $40,000
Frozen Yogurt $6,000 $6,000 $6,375 $6,750 $11,250 $11,250 $11,250 $11,250 $7,500 $7,500 $7,500 $7,500
Beverages $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750
Total Direct Cost $22,750 $22,750 $23,125 $31,000 $58,000 $63,000 $75,500 $73,000 $59,250 $59,250 $59,250 $49,250
Gross Margin $6,950 $6,950 $7,025 $9,350 $17,000 $18,500 $22,250 $21,500 $17,750 $17,750 $17,750 $14,750
Gross Margin % 23% 23% 23% 23% 23% 23% 23% 23% 23% 23% 23% 23%
Year2 1'15 2'15 3'15 4'15 5'15 6'15 7'15 8'15 9'15 10'15 11'15 12'16
Units Sales
Ice Cream 5,000 5,000 5,000 7,000 12,000 15,000 16,000 18,000 12,000 11,000 10,000 9,000
Frozen Yogurt 800 800 850 900 1,500 1,500 1,500 1,500 1,000 1,000 1,000 1,000
Beverages 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Price Per Unit
Ice Cream $6 $6 $6 $6 $6 $6 $6 $6 $6 $6 $6 $6
Frozen Yogurt $9 $9 $9 $9 $9 $9 $10 $10 $10 $10 $10 $10
Beverages $3 $3 $3 $3 $3 $3 $3 $3 $3 $3 $3 $3
Sales
Ice Cream $32,500 $32,500 $32,500 $45,500 $78,000 $97,500 $104,000 $117,000 $78,000 $71,500 $65,000 $58,500
Frozen Yogurt $7,200 $7,200 $7,650 $8,100 $13,500 $13,500 $15,000 $15,000 $10,000 $10,000 $10,000 $10,000
Beverages $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Total Sales $42,700 $42,700 $43,150 $56,600 $94,500 $114,000 $122,000 $135,000 $91,000 $84,500 $78,000 $71,500
Ice Cream $5 $5 $5 $5 $5 $5 $5 $5 $5 $5 $5 $5
Frozen Yogurt $7 $7 $7 $7 $7 $7 $7 $7 $7 $7 $7 $7
Beverages $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1
Direct Cost
Ice Cream $25,000 $25,000 $25,000 $35,000 $60,000 $75,000 $80,000 $90,000 $60,000 $55,000 $50,000 $45,000
Frozen Yogurt $6,000 $6,000 $6,375 $6,750 $11,250 $11,250 $11,250 $11,250 $7,500 $7,500 $7,500 $7,500
Beverages $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750
Gross Margin $9,950 $9,950 $10,025 $13,100 $21,500 $26,000 $29,000 $32,000 $21,750 $20,250 $18,750 $17,250
Gross Margin % 23% 23% 23% 23% 23% 23% 24% 24% 24% 24% 24% 24%
Year3 1'16 2'16 3'16 4'16 5'16 6'16 7'16 8'16 9'16 10'16 11'16 12'17
Units Sales
Ice Cream 6,000 6,000 9,000 9,000 15,000 20,000 25,000 26,000 25,000 20,000 15,000 15,000
Frozen Yogurt 900 900 900 1,000 1,000 1,200 2,000 2,000 1,200 1,200 1,500 1,000
Beverages 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Price Per Unit
Ice Cream $6 $6 $6 $6 $6 $6 $6 $6 $6 $6 $6 $6
Frozen Yogurt $10 $10 $10 $10 $10 $10 $10 $10 $10 $10 $10 $10
Beverages $3 $3 $3 $3 $3 $3 $3 $3 $3 $3 $3 $3
Sales
Ice Cream $39,000 $39,000 $58,500 $58,500 $97,500 $130,000 $162,500 $169,000 $162,500 $130,000 $97,500 $97,500
Frozen Yogurt $9,000 $9,000 $9,000 $10,000 $10,000 $12,000 $20,000 $20,000 $12,000 $12,000 $15,000 $10,000
Beverages $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Total Sales $51,000 $51,000 $70,500 $71,500 $110,500 $145,000 $185,500 $192,000 $177,500 $145,000 $115,500 $110,500
Ice Cream $4 $4 $4 $4 $4 $4 $4 $4 $4 $4 $4 $4
Frozen Yogurt $7 $7 $7 $7 $7 $7 $7 $7 $7 $7 $7 $7
Beverages $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1
Direct Cost
Ice Cream $24,000 $24,000 $36,000 $36,000 $60,000 $80,000 $100,000 $104,000 $100,000 $80,000 $60,000 $60,000
Frozen Yogurt $6,750 $6,750 $6,750 $7,500 $7,500 $9,000 $15,000 $15,000 $9,000 $9,000 $11,250 $7,500
Beverages $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750
Gross Margin $18,500 $18,500 $26,000 $26,250 $41,250 $54,250 $68,750 $71,250 $66,750 $54,250 $42,500 $41,250
Gross Margin % 36% 36% 37% 37% 37% 37% 37% 37% 38% 37% 37% 37%
2014 2015 2016
Unit Sales
Ice Cream 95,000 125,000 191,000
Frozen Yogurt 13,350 13,350 14,800
Beverages 12,000 12,000 12,000
Price Per Unit
Ice Cream $6 $6 $6
Beverages $3 $3 $3
Sales
Ice Cream $617,500 $812,500 $1,241,500
Frozen Yogurt $120,150 $127,150 $148,000
Beverages $36,000 $36,000 $36,000
Total Sales $773,650 $975,650 $1,425,500
Ice Cream $5 $5 $4
Beverages $1 $1 $1
Direct Cost
Ice Cream $475,000 $625,000 $764,000
Frozen Yogurt $100,125 $100,125 $111,000
Beverages $21,000 $21,000 $21,000
Total Direct Cost $596,125 $746,125 $896,000
Gross Profit $177,525 $229,525 $529,500
Personnel Plan
Personnel Table (With Monthly Detail)
Year1 1'14 2'14 3'14 4'14 5'14 6'14 7'14 8'14 9'14 10'14 11'14 12'15
CEO $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333
Full-time Employee 1 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Full-time Employee 3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333
Year2 1'15 2'15 3'15 4'15 5'15 6'15 7'15 8'15 9'15 10'15 11'15 12'16
CEO $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333
Total $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500
Year3 1'16 2'16 3'16 4'16 5'16 6'16 7'16 8'16 9'16 10'16 11'16 12'17
CEO $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333
Total $11,895 $11,895 $11,895 $11,895 $11,895 $11,895 $11,895 $11,895 $11,895 $11,895 $11,895 $11,895
2014 2015 2016
CEO $40,000 $40,000 $40,000
Full-time Employee 3 $0 $35,000 $36,750
Total $100,000 $138,000 $142,750
Budget
Budget Table (With Monthly Detail)
Year1 1'14 2'14 3'14 4'14 5'14 6'14 7'14 8'14 9'14 10'14 11'14 12'15
Expenses
$8,33 $8,33
Salary $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333
3 3
Employee Related $1,66 $1,66
$1,666 $1,666 $1,666 $1,666 $1,666 $1,666 $1,666 $1,666 $1,666 $1,666
Expenses 6 6
$5,00 $5,00
Lease Payments $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
0 0
Supplies $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Utilities $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450
$1,00
Advertising $1,000 $1,000 $1,000 $1,000 $1,000 $1,200 $1,000 $800 $800 $800 $700
0
Local Radio Station
$0 $0 $0 $0 $35,000 $0 $0 $0 $0 $0 $0 $0
Marketing Campaign
Professional Fees $3,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Improvements & $60,00
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Construction 0
Customer Relationship
$3,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Management Software
Demand Analysis
$2,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Software
Tablet Ordering System $2,500 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Insurance $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350
Total Expenses $87,500 $17,000 $17,000 $17,000 $52,000 $17,000 $17,200 $17,000 $16,800 $16,800 $16,800 $16,700
Long-term Assets
Total Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Total Dividends and
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Distributions
Year2 1'15 2'15 3'15 4'15 5'15 6'15 7'15 8'15 9'15 10'15 11'15 12'16
Expenses
$11,50 $11,50 $11,50 $11,50 $11,50 $11,50 $11,50 $11,50 $11,50 $11,50
Salary $11,500 $11,500
0 0 0 0 0 0 0 0 0 0
Employee
Related $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300
Expenses
Lease
$5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Payments
Supplies $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Utilities $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450
Advertising $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,200 $1,000 $800 $800 $800 $700
Local Radio
Station
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Marketing
Campaign
Professional
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Fees
Improvement
s& $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Construction
Customer
Relationship
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Management
Software
Demand
Analysis $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Software
Tablet
Ordering $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
System
Insurance $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350
Total Expenses $20,800 $20,800 $20,800 $20,800 $20,800 $20,800 $21,000 $20,800 $20,600 $20,600 $20,600 $20,500
Long-term
Assets
Total Long-term
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Assets
Other Current
Assets
Total Other
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Current Assets
Dividends and
Distributions
Total Dividends
and $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Distributions
Year3 1'16 2'16 3'16 4'16 5'16 6'16 7'16 8'16 9'16 10'16 11'16 12'17
Expenses
$11,89 $11,89 $11,89 $11,89 $11,89 $11,89 $11,89 $11,89 $11,89 $11,89
Salary $11,895 $11,895
5 5 5 5 5 5 5 5 5 5
Employee
Related $2,379 $2,379 $2,379 $2,379 $2,379 $2,379 $2,379 $2,379 $2,379 $2,379 $2,379 $2,379
Expenses
Lease
$5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Payments
Supplies $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Utilities $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450
Advertising $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Local Radio
Station
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Marketing
Campaign
Professional
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Fees
Improvement
s& $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Construction
Customer
Relationship
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Management
Software
Demand
Analysis $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Software
Tablet
Ordering $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
System
Insurance $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350
Total Expenses $22,275 $22,275 $22,275 $22,275 $22,275 $22,275 $22,275 $22,275 $22,275 $22,275 $22,275 $22,275
Long-term
Assets
Total Long-term
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Assets
Other Current
Assets
Total Other
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Current Assets
Dividends and
Distributions
Total Dividends
and $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Distributions
2014 2015 2016
Expenses
Salary $100,000 $138,000 $142,750
Lease Payments $60,000 $60,000 $60,000
Supplies $2,400 $2,400 $2,400
Utilities $5,400 $5,400 $5,400
Advertising $11,300 $11,300 $24,000
Local Radio Station Marketing Campaign $35,000 $0 $0
Improvements & Construction $60,000 $0 $0
Customer Relationship Management Software $3,000 $0 $0
Demand Analysis Software $2,000 $0 $0
Tablet Ordering System $2,500 $0 $0
Insurance $4,200 $4,200 $4,200
Total Expenses $308,800 $248,900 $267,300
Long-term Assets
Total Long-term Assets $0 $0 $0
Total Other Current Assets $0 $0 $0
Total Dividends and Distributions $0 $0 $0
Loans and Investments

Loans and Investments Table (With Monthly Detail)
Year1 1'14 2'14 3'14 4'14 5'14 6'14 7'14 8'14 9'14 10'14 11'14 12'15
Investment (John Doe)
$50,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Investment (Outside Investor)
$200,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Amount Received $250,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Year2 1'15 2'15 3'15 4'15 5'15 6'15 7'15 8'15 9'15 10'15 11'15 12'16
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Amount Received $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Year3 1'16 2'16 3'16 4'16 5'16 6'16 7'16 8'16 9'16 10'16 11'16 12'17

$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Amount Received $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
2014 2015 2016

$50,000 $0 $0
$200,000 $0 $0
Total Amount Received $250,000 $0 $0
Profit and Loss Statement

Profit and Loss Statement (With Monthly Detail)
Year1 1'14 2'14 3'14 4'14 5'14 6'14 7'14 8'14 9'14 10'14 11'14 12'15
Revenue $29,700 $29,700 $30,150 $40,350 $75,000 $81,500 $97,750 $94,500 $77,000 $77,000 $77,000 $64,000
Direct Cost $22,750 $22,750 $23,125 $31,000 $58,000 $63,000 $75,500 $73,000 $59,250 $59,250 $59,250 $49,250
Gross Profit $6,950 $6,950 $7,025 $9,350 $17,000 $18,500 $22,250 $21,500 $17,750 $17,750 $17,750 $14,750
Gross Profit % 23% 23% 23% 23% 23% 23% 23% 23% 23% 23% 23% 23%
Operating Expenses
Salary $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333
Employee Related
$1,666 $1,666 $1,666 $1,666 $1,666 $1,666 $1,666 $1,666 $1,666 $1,666 $1,666 $1,666
Expenses
Rent Expense (1) $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Office Supplies (1) $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Utilities (1) $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450
Advertising and
$1,000 $1,000 $1,000 $1,000 $36,000 $1,000 $1,200 $1,000 $800 $800 $800 $700
Promotion (2)
Professional Fees (1) $3,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Repairs and Maintenance
$60,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
(1)
Computer and Internet
$7,500 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Expense (3)
Insurance Expense (1) $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350
Expensed Portion of Other
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Current Assets
Depreciation and
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Amortization
Total Operating Expenses $87,500 $17,000 $17,000 $17,000 $52,000 $17,000 $17,200 $17,000 $16,800 $16,800 $16,800 $16,700
Operating Income $(80,550) $(10,050) $(9,975) $(7,650) $(35,000) $1,500 $5,050 $4,500 $950 $950 $950 $(1,950)
Other Expenses (& Other
Income)
Loss (or Gain) on Sale of
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Asset
Interest Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Other Expenses (&
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Income)
Income Before Income Tax $(80,550) $(10,050) $(9,975) $(7,650) $(35,000) $1,500 $5,050 $4,500 $950 $950 $950 $(1,950)
Income Taxes $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Income $(80,550) $(10,050) $(9,975) $(7,650) $(35,000) $1,500 $5,050 $4,500 $950 $950 $950 $(1,950)
Net Income / Sales -271% -34% -33% -19% -47% 2% 5% 5% 1% 1% 1% -3%
Year2 1'15 2'15 3'15 4'15 5'15 6'15 7'15 8'15 9'15 10'15 11'15 12'16
Revenue $42,700 $42,700 $43,150 $56,600 $94,500 $114,000 $122,000 $135,000 $91,000 $84,500 $78,000 $71,500
Direct Cost $32,750 $32,750 $33,125 $43,500 $73,000 $88,000 $93,000 $103,000 $69,250 $64,250 $59,250 $54,250
Gross Profit $9,950 $9,950 $10,025 $13,100 $21,500 $26,000 $29,000 $32,000 $21,750 $20,250 $18,750 $17,250
Gross Profit % 23% 23% 23% 23% 23% 23% 24% 24% 24% 24% 24% 24%
Operating
Expenses
Salary $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500
Employee
Related $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300
Expenses
Rent Expense
$5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
(1)
Office
$200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Supplies (1)
Utilities (1) $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450
Advertising
and $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,200 $1,000 $800 $800 $800 $700
Promotion (2)
Professional
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Fees (1)
Repairs and
Maintenance $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
(1)
Computer
and Internet $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Expense (3)
Insurance
$350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350
Expense (1)
Expensed
Portion of
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Current
Assets
Depreciation
and $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Amortization
Total Operating
$20,800 $20,800 $20,800 $20,800 $20,800 $20,800 $21,000 $20,800 $20,600 $20,600 $20,600 $20,500
Expenses
Operating
$(10,850) $(10,850) $(10,775) $(7,700) $700 $5,200 $8,000 $11,200 $1,150 $(350) $(1,850) $(3,250)
Income
Other Expenses
(& Other
Income)
Loss (or Gain)
on Sale of $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Asset
Interest
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Expense
Total Other
Expenses (& $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Income)
Income Before
$(10,850) $(10,850) $(10,775) $(7,700) $700 $5,200 $8,000 $11,200 $1,150 $(350) $(1,850) $(3,250)
Income Tax
Income Taxes $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Income $(10,850) $(10,850) $(10,775) $(7,700) $700 $5,200 $8,000 $11,200 $1,150 $(350) $(1,850) $(3,250)
Net Income /
-25% -25% -25% -14% 1% 5% 7% 8% 1% 0% -2% -5%
Sales
Year3 1'16 2'16 3'16 4'16 5'16 6'16 7'16 8'16 9'16 10'16 11'16 12'17
Revenue $51,000 $51,000 $70,500 $71,500 $110,500 $145,000 $185,500 $192,000 $177,500 $145,000 $115,500 $110,500
Direct Cost $32,500 $32,500 $44,500 $45,250 $69,250 $90,750 $116,750 $120,750 $110,750 $90,750 $73,000 $69,250
Gross Profit $18,500 $18,500 $26,000 $26,250 $41,250 $54,250 $68,750 $71,250 $66,750 $54,250 $42,500 $41,250
Gross Profit % 36% 36% 37% 37% 37% 37% 37% 37% 38% 37% 37% 37%
Operating
Expenses
Salary $11,895 $11,895 $11,895 $11,895 $11,895 $11,895 $11,895 $11,895 $11,895 $11,895 $11,895 $11,895
Employee
Related $2,379 $2,379 $2,379 $2,379 $2,379 $2,379 $2,379 $2,379 $2,379 $2,379 $2,379 $2,379
Expenses
Rent Expense
$5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
(1)
Office
$200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Supplies (1)
Utilities (1) $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450
Advertising
and $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Promotion (2)
Professional
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Fees (1)
Repairs and
Maintenance $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
(1)
Computer
and Internet $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Expense (3)
Insurance
$350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350
Expense (1)
Expensed
Portion of
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Current
Assets
Depreciation
and $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Amortization
Total Operating
$22,275 $22,275 $22,275 $22,275 $22,275 $22,275 $22,275 $22,275 $22,275 $22,275 $22,275 $22,275
Expenses
Operating
$(3,775) $(3,775) $3,725 $3,975 $18,975 $31,975 $46,475 $48,975 $44,475 $31,975 $20,225 $18,975
Income
Other Expenses
(& Other
Income)
Loss (or Gain)
on Sale of $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Asset
Interest
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Expense
Total Other
Expenses (& $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Income)
Income Before
$(3,775) $(3,775) $3,725 $3,975 $18,975 $31,975 $46,475 $48,975 $44,475 $31,975 $20,225 $18,975
Income Tax
Income Taxes $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Income $(3,775) $(3,775) $3,725 $3,975 $18,975 $31,975 $46,475 $48,975 $44,475 $31,975 $20,225 $18,975
Net Income /
-7% -7% 5% 6% 17% 22% 25% 26% 25% 22% 18% 17%
Sales
Balance Sheet
Balance Sheet (With Monthly Detail)
Starting
As of Period's End Y1 M1 Y1 M2 Y1 M3 Y1 M4 Y1 M5 Y1 M6 Y1 M7 Y1 M8 Y1 M9 Y1 M10 Y1 M11 Y1 M12
Balances
Cash $0 $157,570 $158,707 $133,427 $112,135 $74,275 $69,425 $75,475 $86,900 $87,975 $88,925 $94,875 $101,375
Accounts
$0 $11,880 $11,880 $12,060 $16,140 $30,000 $32,600 $39,100 $37,800 $30,800 $30,800 $30,800 $25,600
Receivable
Inventory $0 $22,750 $23,125 $31,000 $58,000 $63,000 $75,500 $73,000 $59,250 $59,250 $59,250 $49,250 $32,750
Other Current
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Assets
Total Current
$0 $192,200 $193,712 $176,487 $186,275 $167,275 $177,525 $187,575 $183,950 $178,025 $178,975 $174,925 $159,725
Assets
Long-Term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Accumulated
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Depreciation
Total Long-Term
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Assets
Total Assets $0 $192,200 $193,712 $176,487 $186,275 $167,275 $177,525 $187,575 $183,950 $178,025 $178,975 $174,925 $159,725
Accounts Payable $0 $22,750 $34,312 $27,062 $44,500 $60,500 $69,250 $74,250 $66,125 $59,250 $59,250 $54,250 $41,000
Sales Taxes Payable $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Short-Term Debt $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current
$0 $22,750 $34,312 $27,062 $44,500 $60,500 $69,250 $74,250 $66,125 $59,250 $59,250 $54,250 $41,000
Liabilities
Long-Term Debt $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $22,750 $34,312 $27,062 $44,500 $60,500 $69,250 $74,250 $66,125 $59,250 $59,250 $54,250 $41,000
Paid-in Capital $0 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000
Retained Earnings $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Profit and Loss -
$0$(80,550)$(90,600)$(100,575)$(108,225)$(143,225)$(141,725)$(136,675)$(132,175)$(131,225)$(130,275)$(129,325)$(131,275)
Current Period
Total Owner's
$0 $169,450 $159,400 $149,425 $141,775 $106,775 $108,275 $113,325 $117,825 $118,775 $119,725 $120,675 $118,725
Equity
Total Liabilities &
$0 $192,200 $193,712 $176,487 $186,275 $167,275 $177,525 $187,575 $183,950 $178,025 $178,975 $174,925 $159,725
Equity
As of Period's Starting
Y2 M1 Y2 M2 Y2 M3 Y2 M4 Y2 M5 Y2 M6 Y2 M7 Y2 M8 Y2 M9 Y2 M10 Y2 M11 Y2 M12
End Balances
Cash $0 $90,795 $79,757 $63,802 $41,160 $33,950 $36,350 $38,650 $66,525 $70,900 $73,150 $73,900 $81,625
Accounts
$0 $17,080 $17,080 $17,260 $22,640 $37,800 $45,600 $48,800 $54,000 $36,400 $33,800 $31,200 $28,600
Receivable
Inventory $0 $32,750 $33,125 $43,500 $73,000 $88,000 $93,000 $103,000 $69,250 $64,250 $59,250 $54,250 $32,500
Other Current
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Assets
Total Current
$0 $140,625 $129,962 $124,562 $136,800 $159,750 $174,950 $190,450 $189,775 $171,550 $166,200 $159,350 $142,725
Assets
Long-Term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Accumulated
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Depreciation
Total Long-Term
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Assets
Total Assets $0 $140,625 $129,962 $124,562 $136,800 $159,750 $174,950 $190,450 $189,775 $171,550 $166,200 $159,350 $142,725
Sales Taxes
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Payable
Short-Term Debt $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current
$0 $32,750 $32,937 $38,312 $58,250 $80,500 $90,500 $98,000 $86,125 $66,750 $61,750 $56,750 $43,375
Liabilities
Long-Term Debt $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Paid-in Capital $0 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000
Retained Earnings $0$(131,275)$(131,275)$(131,275)$(131,275)$(131,275)$(131,275)$(131,275)$(131,275)$(131,275)$(131,275)$(131,275)$(131,275)

Profit and Loss -
$0 $(10,850) $(21,700) $(32,475) $(40,175) $(39,475) $(34,275) $(26,275) $(15,075) $(13,925) $(14,275) $(16,125) $(19,375)
Current Period
Total Owner's
$0 $107,875 $97,025 $86,250 $78,550 $79,250 $84,450 $92,450 $103,650 $104,800 $104,450 $102,600 $99,350
Equity
Total Liabilities &
$0 $140,625 $129,962 $124,562 $136,800 $159,750 $174,950 $190,450 $189,775 $171,550 $166,200 $159,350 $142,725
Equity
As of Period's Starting
Y3 M1 Y3 M2 Y3 M3 Y3 M4 Y3 M5 Y3 M6 Y3 M7 Y3 M8 Y3 M9 Y3 M10 Y3 M11 Y3 M12
End Balances
Cash $0 $75,175 $65,400 $66,950 $58,900 $63,525 $79,450 $120,725 $174,100 $229,375 $273,225 $298,250 $317,350
Accounts
$0 $20,400 $20,400 $28,200 $28,600 $44,200 $58,000 $74,200 $76,800 $71,000 $58,000 $46,200 $44,200
Receivable
Inventory $0 $32,500 $44,500 $45,250 $69,250 $90,750 $116,750 $120,750 $110,750 $90,750 $73,000 $69,250 $69,250
Other Current
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Assets
Total Current
$0 $128,075 $130,300 $140,400 $156,750 $198,475 $254,200 $315,675 $361,650 $391,125 $404,225 $413,700 $430,800
Assets
Long-Term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Accumulated
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Depreciation
Total Long-Term
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Assets
Total Assets $0 $128,075 $130,300 $140,400 $156,750 $198,475 $254,200 $315,675 $361,650 $391,125 $404,225 $413,700 $430,800
Sales Taxes
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Payable
Short-Term Debt $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current
$0 $32,500 $38,500 $44,875 $57,250 $80,000 $103,750 $118,750 $115,750 $100,750 $81,875 $71,125 $69,250
Liabilities
Long-Term Debt $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Paid-in Capital $0 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000
Retained Earnings $0$(150,650)$(150,650)$(150,650)$(150,650)$(150,650)$(150,650)$(150,650)$(150,650)$(150,650)$(150,650)$(150,650)$(150,650)

Profit and Loss -
$0 $(3,775) $(7,550) $(3,825) $150 $19,125 $51,100 $97,575 $146,550 $191,025 $223,000 $243,225 $262,200
Current Period
Total Owner's
$0 $95,575 $91,800 $95,525 $99,500 $118,475 $150,450 $196,925 $245,900 $290,375 $322,350 $342,575 $361,550
Equity
Total Liabilities &
$0 $128,075 $130,300 $140,400 $156,750 $198,475 $254,200 $315,675 $361,650 $391,125 $404,225 $413,700 $430,800
Equity
Balance Sheet Table

As of Period's End Starting Balances 2014 2015 2016
Cash $0 $101,375 $81,625 $317,350
Accounts Receivable $0 $25,600 $28,600 $44,200
Inventory $0 $32,750 $32,500 $69,250
Other Current Assets $0 $0 $0 $0
Total Current Assets $0 $159,725 $142,725 $430,800
Long-Term Assets $0 $0 $0 $0
Accumulated Depreciation $0 $0 $0 $0
Total Long Term Assets $0 $0 $0 $0
TOTAL ASSETS $0 $159,725 $142,725 $430,800
Accounts Payable $0 $41,000 $43,375 $69,250
Sales Taxes Payable $0 $0 $0 $0
Short-Term Debt $0 $0 $0 $0
Total Current Liabilities $0 $41,000 $43,375 $69,250
Long-Term Debt $0 $0 $0 $0
TOTAL LIABILITIES $0 $41,000 $43,375 $69,250
Paid-in Capital $0 $250,000 $250,000 $250,000
Retained Earnings $0 $0 $(131,275) $(150,650)
Profit and Loss - Current Period $0 $(131,275) $(19,375) $262,200
TOTAL OWNER'S EQUITY $0 $118,725 $99,350 $361,550
TOTAL LIABILITIES & EQUITY $0 $159,725 $142,725 $430,800
Cash Flow Statement

Cash Flow Statement (With Monthly Detail)
Year1 1'14 2'14 3'14 4'14 5'14 6'14 7'14 8'14 9'14 10'14 11'14 12'15
Net Income $(80,550) $(10,050) $(9,975) $(7,650) $(35,000) $1,500 $5,050 $4,500 $950 $950 $950 $(1,950)
Depreciation and Amortization $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Gain or Loss on Disposal of Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Change in Accounts Receivable $(11,880) $0 $(180) $(4,080) $(13,860) $(2,600) $(6,500) $1,300 $7,000 $0 $0 $5,200
Change in Inventory $(22,750) $(375) $(7,875) $(27,000) $(5,000) $(12,500) $2,500 $13,750 $0 $0 $10,000 $16,500
Change in Accounts Payable $22,750 $11,562 $(7,250) $17,437 $16,000 $8,750 $5,000 $(8,125) $(6,875) $0 $(5,000) $(13,250)
Change in Sales Taxes Payable $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Change in Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Cash Flow from Operations $(92,430) $1,137 $(25,280) $(21,292) $(37,860) $(4,850) $6,050 $11,425 $1,075 $950 $5,950 $6,500
Long-Term Assets Purchased or Sold $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Investments and Contributions Received $250,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Change in Short-Term Debt $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Change in Long-Term Debt $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Dividends and Distributions $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Cash Flow from Investing & Financing $250,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Cash at Beginning of Period $0 $157,570 $158,707 $133,427 $112,135 $74,275 $69,425 $75,475 $86,900 $87,975 $88,925 $94,875
Net Change in Cash $157,570 $1,137 $(25,280) $(21,292) $(37,860) $(4,850) $6,050 $11,425 $1,075 $950 $5,950 $6,500
Cash at End of Period $157,570 $158,707 $133,427 $112,135 $74,275 $69,425 $75,475 $86,900 $87,975 $88,925 $94,875 $101,375
Year2 1'15 2'15 3'15 4'15 5'15 6'15 7'15 8'15 9'15 10'15 11'15 12'16
Net Income $(10,850) $(10,850) $(10,775) $(7,700) $700 $5,200 $8,000 $11,200 $1,150 $(350) $(1,850) $(3,250)
Change in Accounts Receivable $8,520 $0 $(180) $(5,380) $(15,160) $(7,800) $(3,200) $(5,200) $17,600 $2,600 $2,600 $2,600
Change in Inventory $0 $(375) $(10,375) $(29,500) $(15,000) $(5,000) $(10,000) $33,750 $5,000 $5,000 $5,000 $21,750
Change in Accounts Payable $(8,250) $187 $5,375 $19,937 $22,250 $10,000 $7,500 $(11,875) $(19,375) $(5,000) $(5,000) $(13,375)
Net Cash Flow from Operations $(10,580) $(11,037) $(15,955) $(22,642) $(7,210) $2,400 $2,300 $27,875 $4,375 $2,250 $750 $7,725
Investments and Contributions Received $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Cash Flow from Investing & Financing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Cash at Beginning of Period $101,375 $90,795 $79,757 $63,802 $41,160 $33,950 $36,350 $38,650 $66,525 $70,900 $73,150 $73,900
Net Change in Cash $(10,580) $(11,037) $(15,955) $(22,642) $(7,210) $2,400 $2,300 $27,875 $4,375 $2,250 $750 $7,725
Year3 1'16 2'16 3'16 4'16 5'16 6'16 7'16 8'16 9'16 10'16 11'16 12'17
Net Income $(3,775) $(3,775) $3,725 $3,975 $18,975 $31,975 $46,475 $48,975 $44,475 $31,975 $20,225 $18,975
Change in Accounts Receivable $8,200 $0 $(7,800) $(400) $(15,600) $(13,800) $(16,200) $(2,600) $5,800 $13,000 $11,800 $2,000
Change in Inventory $0 $(12,000) $(750) $(24,000) $(21,500) $(26,000) $(4,000) $10,000 $20,000 $17,750 $3,750 $0
Change in Accounts Payable $(10,875) $6,000 $6,375 $12,375 $22,750 $23,750 $15,000 $(3,000) $(15,000) $(18,875) $(10,750) $(1,875)
Net Cash Flow from Operations $(6,450) $(9,775) $1,550 $(8,050) $4,625 $15,925 $41,275 $53,375 $55,275 $43,850 $25,025 $19,100
Investments and Contributions Received $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Cash Flow from Investing & Financing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Cash at Beginning of Period $81,625 $75,175 $65,400 $66,950 $58,900 $63,525 $79,450 $120,725 $174,100 $229,375 $273,225 $298,250
Net Change in Cash $(6,450) $(9,775) $1,550 $(8,050) $4,625 $15,925 $41,275 $53,375 $55,275 $43,850 $25,025 $19,100
Cash Flow Statement Table

2014 2015 2016
Net Income $(131,275) $(19,375) $262,200
Gain or Loss on Disposal of Asset $0 $0 $0
Change in Accounts Receivable $(25,600) $(3,000) $(15,600)
Change in Inventory $(32,750) $250 $(36,750)
Change in Accounts Payable $41,000 $2,375 $25,875
Change in Sales Taxes Payable $0 $0 $0
Change in Other Current Assets $0 $0 $0
Net Cash from Operating Activities $(148,625) $(19,750) $235,725
Long-Term Assets Purchased or Sold $0 $0 $0
Investments and Contributions Received $250,000 $0 $0
Change in Short-Term Debt $0 $0 $0
Change in Long-Term Debt $0 $0 $0
Dividends and Distributions $0 $0 $0
Net Cash from Investing & Financing $250,000 $0 $0
Cash at Beginning of Period $0 $101,375 $81,625
Net Change in Cash $101,375 $(19,750) $235,725
Cash at End of Period $101,375 $81,625 $317,350
ACME ICE CREAM LLC
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Acme Ice Cream LLC

Company and Financing ...................................................................................... 4

Products and Services ......................................................................................... 8

Industry Analysis ................................................................................................................................ 13

Marketing and Sales ......................................................................................... 15

Strategy and Implementation ........................................................................... 18

Financial Plan .................................................................................................... 21

Sales Forecast .................................................................................................................................... 34

By creating a one-of-a-kind ice cream store,

Products and Services

Company and Financing

Jane Doe, COO

Peter Smith, CFO

Jessica Peters, CFA

The investment capital will be used for the following:

 Startup expense of retail store

Locations and Facilities

 Restaurant-grade refrigerator and deep-freeze refrigerator

Products and Services

Sourcing and Fulfillment

Customer relationship management software Ice cream machines

Demand analysis software

Tablet ordering software

Inventor: John Doe

Future Products and Services

Testing new flavors that are in season

Conservatively, the total market is estimated to be

Trend towards organic

Trend towards premium

Threat of new entrants:

Bargaining power of suppliers:

Bargaining power of buyers:

Marketing and Sales

There will be two pricing variations:

 Retail: full, retail price of products

Strategy and Implementation

Achieving positive cash flow

Achieving break even

Ice Cream 95,000 125,000 191,000

Frozen Yogurt 13,350 13,350 14,800

Beverages 12,000 12,000 12,000

Price Per Unit

Frozen Yogurt $9 $9 $10

Ice Cream $617,500 $812,500 $1,241,500

Frozen Yogurt $120,150 $127,150 $148,000

Beverages $36,000 $36,000 $36,000

Total Sales $773,650 $975,650 $1,425,500

Direct Cost Per Unit

Ice Cream $475,000 $625,000 $764,000

Frozen Yogurt $100,125 $100,125 $111,000

Beverages $21,000 $21,000 $21,000

Total Direct Cost $596,125 $746,125 $896,000

Gross Profit $177,525 $229,525 $529,500

Gross Profit % 23% 24% 37%

CEO $40,000 $40,000 $40,000

Full-time Employee 1 $30,000 $31,500 $33,000

Full-time Employee 2 $30,000 $31,500 $33,000

Full-time Employee 3 $0 $35,000 $36,750

Total $100,000 $138,000 $142,750

Salary $100,000 $138,000 $142,750

Employee Related Expenses $20,000 $27,600 $28,550

Lease Payments $60,000 $60,000 $60,000